. /.  WORLD TRADE  
ORGANIZATION  TN/TF/W/84 
5 April 2006 
 (06-1594) 
Negotiating Group on Trade Facilitation Original:   English 
  
 
COMMUNICATION FROM CANADA, THE EUROPEAN COMMUNITIES, 
PERU AND SWITZERLAND 
  
 The following communication, dated 4 April 2006, from the Delegations of Canada, the 
European Communities, Peru and Switzerland, is being circulated in advance of the Negotiating 
Group meeting of 5-7 April.  
 
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SEPARATION OF RELEASE FROM CLEARANCE  
AND OTHER MEASURES TO SIMPLIFY RELEASE AND CLEARANCE 
  
I. SEPARATION OF RELEASE FROM CLEARANCE 
A. P
ROPOSALS1 
• Release of goods from Customs prior to payment of duties or resolution of Customs matters is 
allowed in cases where a sufficient guarantee/s ecurity (e.g., cash, certified cheque, etc.) or 
other such instrument is provided by the trad er. The guarantee/security presented can be for a 
single transaction or several transactions.2  
 
• Rules governing guarantee systems are published and transparent.  
 
• Terms of reimbursement of gua rantees are not used as a means to raise revenue beyond duties 
payable. 
 B. S
PECIAL AND DIFFERENTIAL TREATMENT  
• Deferred implementation/transitional periods  where needed (e.g., to allow for the 
establishment of a functioning guarantee system). 
 
 
                                                      
1 Based on papers TN/TF/W/6 (European Commun ities), TN/TF/W/19 (Australia and Canada), 
TN/TF/W/21 (United States), and TN/TF/W/30 (Peru). 
2 Upon final determination of Customs matters (e.g.,  Customs value, origin and tariff classification), 
Customs authorities seek payment from the trader. If  the trader cannot or does not fulfill its Customs 
obligations, Customs authorities would obtain payment from the security instrument. TN/TF/W/84 
Page 2  
 
   
C. T
ECHNICAL ASSISTANCE AND CAPACITY BUILDING  
• Technical assistance based on needs assessment (e.g., ways to improve revenue collection, 
enforcement of Customs laws, establishment of guarantee systems). 
 
 
II. OTHER MEASURES TO SIMPLIFY RELEASE AND CLEARANCE 
A. PROPOSALS3 
• Traders to be able to make use of a mech anism for release of goods with post-release 
reconciliation of documentation and duties payable (e.g., release of goods on the basis of a 
provisional or incomplete goods declaration in  cases where, for reasons deemed valid by 
customs, the information is not fully availabl e to make the goods declaration). The design and 
application of the mechanism is based on risk management principles.  
 
• Traders to be able to make periodical declara tions and duty payment (as opposed to a separate 
duty payment for each transaction).  
 
• Traders to be able to have clearance procedures completed at their premises subject to 
conditions based on risk management and resource constraints. 
 B. S
PECIAL AND DIFFERENTIAL TREATMENT  
• Deferred implementation/transitional periods where needed. 
 
• Temporary partial application of commitments.  
 
C. TECHNICAL ASSISTANCE AND CAPACITY BUILDING  
• Technical assistance based on needs assessment  (e.g., training of pe rsonnel and financial 
systems).  
  
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3 Based on papers TN/TF/W/10 (Chinese Taipei), TN/TF/W/18 (Korea), TN/TF/W/30 (Peru), 
TN/TF/W/46 (European Communities), and TN/TF/W/49 (China and Korea).